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Ahmad Zaki
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ahmadzaki@wiraraja.ac.id
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feb@wiraraja.ac.id
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Fakultas Ekonomi dan Bisnis Universitas Wiraraja, Jalan Raya Sumenep Pamekasan KM. 5 Patean Sumenep 69451
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Kab. sumenep,
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INDONESIA
Performance : Jurnal Bisnis dan Akuntansi
Published by Universitas Wiraraja Sumenep
ISSN : 23389583     EISSN : 23562919     DOI : https://doi.org/10.24929/feb
Core Subject : Economy,
Economics, Econometrics & Finance
PERFORMANCE : Jurnal Bisnis & Akuntansi adalah jurnal yang memberikan wacana keilmuan tentang akuntansi, bisnis dan manajemen secara praktis. Artikel yang dipublikasikan pada jurnal ini meliputi berbagai bahasan dimulai dari hasil kajian khusus, evaluasi kritis sampai dengan penelitian empiris. Jurnal Performance “Bisnis & Akuntansi” dipublikasikan dua kali dalam satu tahun : Maret dan September.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 373 Documents
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ANALISIS PRAKTIK PENCATATAN KEUANGAN UMKM DI ERA MODERN: STUDI KASUS DI KABUPATEN SUMENEP Wakik Wakik; Evi Nur Safitri; Fathirna Arifani; Faizah Fithriyah Amaliy; Latifatuz Zulfa; Rahmat Zulkarnain
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 16 No 1 (2026): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v16i1.5065

Abstract

UMKM memiliki peran penting dalam perekonomian Indonesia, namun masih lemah dalam praktik pencatatan keuangan. Penelitian ini bertujuan untuk melihat bagaimana praktik pencatatan keuangan UMKM di Kabupaten Sumenep pada era modern. Metode yang digunakan adalah kualitatif deskriptif dengan studi kepustakaan, menggunakan data dari jurnal, laporan pemerintah, BPS, dan sumber lain yang relevan. Hasil analisis menunjukkan bahwa sebagian besar UMKM di Sumenep belum memiliki pencatatan keuangan yang rapi dan masih mencampur keuangan pribadi dengan usaha. Hambatan yang dihadapi antara lain rendahnya pemahaman akuntansi, keterbatasan teknologi, dan budaya usaha tradisional. Namun, adanya dorongan digitalisasi, pelatihan, serta pertumbuhan ekonomi daerah menjadi faktor pendukung perbaikan. Pencatatan keuangan yang baik dapat membantu UMKM lebih mudah mengakses modal, menjaga keberlanjutan, dan meningkatkan daya saing.
MARKETING PERFORMANCE ANALYSIS OF BATIK MSMES IN SUMENEP REGENCY Farah Werdimansyah; Masfufatul Khoiriyah; Janna Aulia Pulung Sari; Ahmad Syauqi
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 16 No 1 (2026): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v16i1.5073

Abstract

This study aims to analyze the influence of entrepreneurial orientation, product innovation, and competitive advantage on the marketing performance of batik MSMEs in Sumenep Regency. This study uses a quantitative approach with an associative research type. The population in this study is all batik MSMEs in Sumenep Regency, totaling 35 business units, with the sampling technique using saturated sampling, so that the entire population is used as a research sample. Data analysis methods used include validity tests, reliability tests, and multiple linear regression analysis with t-tests and F-tests. The results of the study indicate that partially entrepreneurial orientation does not significantly influence marketing performance, with a calculated t value of 1.539 and a significance level of 0.134 (>0.05). Product innovation is proven to have a positive and significant effect on marketing performance with a calculated t value of 2.046 and a significance level of 0.049 (<0.05). Meanwhile, competitive advantage does not significantly influence marketing performance with a calculated t value of 0.790 and a significance level of 0.436 (>0.05). Simultaneously, the three independent variables influence marketing performance with a calculated F value of 4.054 and a significance level of 0.015 (<0.05). The conclusion of this study is that product innovation is more influential in improving the marketing performance of batik MSMEs in Sumenep Regency, while entrepreneurial orientation and competitive advantage have not had a significant impact. Therefore, MSMEs are advised to focus more on developing product innovation and optimizing business strategies to sustainably improve marketing performance.
PENGARUH PROGRAM MAKAN BERGIZI GRATIS (MBG) BAGI KINERJA EMITEN PAKAN TERNAK (FEEDMILL) DI PASAR MODAL INDONESIA In'am Widiarma
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 16 No 1 (2026): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v16i1.5136

Abstract

Research on the Free Nutritious Meal Program (MBG) is particularly interesting because it is a strategic national public policy during President Prabowo Subianto's administration. It is a long-term fiscal and social investment policy. It aims to improve public nutrition, particularly for children, students, and pregnant and lactating mothers. However, this cannot be seen solely from its output; food supplies must also be adequate, particularly for chicken and egg food, which are the mainstays of the MBG. The animal feed sector, as an unavoidable supporter of the supply chain, requires the integrated capabilities of animal feed companies to determine the availability of raw materials for food in the MBG, especially chicken and eggs. Therefore, it is necessary to assess the performance of animal feed companies listed on the IDX, such as JPFA, CPIN, MAIN, and SIPD, through an evaluation of their financial reports, revenue and profit, and quarterly stock price movements. The research method used is quantitative, referring to statistical techniques such as the Mann-Whitney Test and Path Analysis, to determine whether there are significant differences in medians between groups and to test causal relationships. The results of this study indicate that the MBG program had no significant impact on revenue and profits for animal feed companies. However, MBG did increase share prices. This positive signal stems from the positive sentiment surrounding information and prospects for animal feed companies.
ANALISIS KINERJA KEUANGAN BERDASARKAN RASIO LIKUIDITAS, SOLVABILITAS, DAN PROFITABILITAS PADA PT GUDANG GARAM TBK Ismail Zulhaj Tuasikal; Keiko Andromeda Ramadhania Azizah; Muhammad Sigit Nugroho; Satria Wahyu Hidayat; Tias Suningsih
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 16 No 1 (2026): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v16i1.5140

Abstract

This research evaluates the financial performance of PT Gudang Garam Tbk from 2021 to 2025 using liquidity, solvency, and profitability indicators. A quantitative research design with a descriptive approach was adopted, utilizing the company's official financial statements to compute the Current Ratio (CR), Debt to Asset Ratio (DAR), and Return on Assets (ROA). The results demonstrate that liquidity is generally healthy, highlighted by a recovering Current Ratio in 2024–2025. Solvency levels are also well-managed, with the DAR remaining under the 50% threshold and tapering off by the end of the study period. However, profitability performance is less than optimal; the ROA fluctuated downwards due to cost pressures from internal operations, increased government cigarette excise rates, and fierce industry dynamics. Ultimately, the study concludes that although the firm exhibits strong financial resilience in fulfilling its obligations, optimization of operating costs is highly recommended to stimulate profit growth.
ANALISIS INVESTASI EKONOMI DI INDONESIA PASCA PENERAPAN OMNIBUS LAW PADA ERA KEPEMIMPINAN JOKOWI PADA TAHUN 2020-2023 Icha Oktaviani; Rani Ligar Fitriani
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 16 No 1 (2026): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v16i1.5152

Abstract

This research examines the impact of the Omnibus Law on job creation in Indonesia during President Joko Widodo's administration. Enacted in 2020, the Omnibus Law was intended to simplify regulations, improve the investment climate, and encourage economic growth. The findings show that although the policy has contributed to increased investment and business opportunities, its effect on reducing unemployment and creating jobs has not been fully optimal. This is because a significant portion of incoming investment remains concentrated in capital-intensive sectors with limited labor absorption. In addition, the policy has raised concerns regarding the weakening of worker protections, particularly in relation to job security and labor welfare. Therefore, the effectiveness of the Omnibus Law should not only be measured by higher investment and economic growth, but also by the quality of jobs created and the protection of workers' rights. Continuous evaluation is necessary to ensure that the policy supports inclusive, fair, and sustainable economic development in Indonesia.
PENGARUH DIGITAL BANKING DAN DEBT TO EQUITY RATIO (DER) TERHADAP RETURN ON ASSETS (ROA) PADA PT BANK CENTRAL ASIA TBK PERIODE 2015–2024 Clarrissa Litania Iskandar; Ari Bramasto; Taufik Sadikin
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 16 No 1 (2026): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v16i1.5180

Abstract

This study aims to analyze the effect of Digital Banking and Debt to Equity Ratio (DER) on Return on Assets (ROA) at PT Bank Central Asia Tbk during the period 2015–2024. Digital Banking is measured using a dummy variable, while DER represents the company's capital structure and ROA serves as an indicator of profitability. This study employed a quantitative approach using secondary data obtained from the quarterly financial statements of PT Bank Central Asia Tbk from 2015 to 2024, resulting in 40 observations. Data were analyzed using multiple linear regression with the Cochrane–Orcutt method and processed using IBM SPSS Statistics 25. The results indicate that Digital Banking does not have a significant effect on ROA (t = -0.412; p = 0.683), and DER also does not have a significant effect on ROA (t = -1.539; p = 0.133). Furthermore, Digital Banking and DER simultaneously do not have a significant effect on ROA. These findings suggest that the profitability of PT Bank Central Asia Tbk is influenced more by other factors beyond Digital Banking and capital structure, such as operational efficiency, asset quality, economic conditions, and managerial policies. Therefore, Digital Banking and DER cannot be considered dominant determinants of the company's profitability during the study period.
PENGARUH TEKANAN AKADEMIK DAN DUKUNGAN SOSIAL TERHADAP KESEHATAN MENTAL SISWA (Survey Terhadap Siswa kelas VIII di SMP Yapi Al-Husaeni Kabupaten Bandung) Auzra Rimba Fhasya; Fajar Eryanto Septiawan; Dedi Junaedi
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 16 No 1 (2026): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v16i1.5213

Abstract

Mental health in early adolescence is a crucial aspect influenced by various dynamics of the academic and social environment. This study aims to determine and analyze the effect of Academic Pressure (X1) and Social Support (X2) on Mental Health (Y) in eighth grade students at SMP YAPI Al-Husaeni, Bandung Regency. The research method used is quantitative with a correlational design. The population in this study amounted to 187 students, with a sample determined using the Slovin formula obtained as many as 127 respondents selected through a purposive sampling technique. Data collection was carried out using a questionnaire that had been tested for validity and reliability, while data analysis used multiple linear regression analysis with the help of IBM SPSS software. The results of the study showed that partially (t-test), Academic Pressure had a negative and significant effect on students' Mental Health, while Social Support had a positive and significant effect on students' Mental Health. Simultaneously (F-test), Academic Pressure and Social Support together had a significant effect on students' Mental Health with a contribution value (R Square) of 69.0%, while the remaining 31.0% was influenced by other variables outside this research model. Based on these results, schools are advised to balance academic demands with the provision of adaptive social support systems for students.
DETERMINAN NILAI PERUSAHAAN: PERAN TAX AVOIDANCE, KINERJA KEUANGAN, DAN GOOD CORPORATE GOVERNANCE PADA PERUSAHAAN CONSUMER NON-CYCLICALS Zidna Ilma Nafi'a; Henny Wirianata
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 16 No 1 (2026): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v16i1.5218

Abstract

Firm value reflects investors’ perceptions of a company’s performance and future prospects. Companies therefore need to pay attention to factors that may influence firm value, including tax avoidance, financial performance, and Good Corporate Governance (GCG). This study aims to examine the effects of tax avoidance, financial performance, and GCG on firm value in consumer non-cyclicals companies listed on the Indonesia Stock Exchange during 2022–2024. Tax avoidance was measured using the Effective Tax Rate (ETR), financial performance was proxied by Return on Assets (ROA), GCG was represented by institutional ownership, and firm value was measured using Price to Book Value (PBV). This study employed a quantitative approach using secondary data obtained from annual reports and financial statements. The sample was selected through purposive sampling, resulting in 36 companies with 91 observations after outlier elimination. Data were analyzed using panel data regression with the Random Effect Model (REM) in E-Views 12. The results show that tax avoidance and GCG have no significant effect on firm value, while financial performance has a positive and significant effect on firm value. Simultaneously, tax avoidance, financial performance, and GCG significantly affect firm value. These findings indicate that investors in the consumer non-cyclicals sector place greater emphasis on profitability than on tax policies and institutional ownership when assessing firm value.
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TAX AVOIDANCE PADA PERUSAHAAN SEKTOR PROPERTI DAN REAL ESTATE Adhinda Novia Dewanjaya; Tony Sudirgo
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 16 No 1 (2026): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v16i1.5221

Abstract

Tax avoidance remains a significant issue that may reduce government tax revenues, particularly in the property and real estate sector. This study aims to examine the effects of firm size, leverage, capital intensity, and sales growth on tax avoidance in property and real estate companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The study employs a quantitative approach with a causal research design. Secondary data were obtained from annual reports and audited financial statements of companies selected through purposive sampling. The final sample consisted of 18 companies with 60 observations after the outlier elimination process. Data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results indicate that firm size has a significant negative effect on tax avoidance, while leverage has a significant positive effect on tax avoidance. In contrast, capital intensity does not significantly affect tax avoidance. Sales growth is found to have a significant negative effect on tax avoidance. These findings suggest that company characteristics and financial structure play important roles in determining tax avoidance practices, while investment in fixed assets does not significantly influence corporate tax avoidance behavior in the property and real estate sector.
ANALISIS LAPORAN KEUANGAN DENGAN PENDEKATAN RASIO KEUANGAN : STUDI KOMPARATIF PADA 5 PERUSAHAAN INDUSTRI FMCG (FAST-MOVING CONSUMER GOODS) Rahma Maulaya Ramadhani; Vanesca Esandira; Maya Sulistiani; Tuti Nurfauziah; Herayati Herayati
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 16 No 1 (2026): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v16i1.5235

Abstract

Penelitian ini bertujuan untuk menganalisis dan membandingkan kinerja keuangan lima perusahaan terkemuka di industri Fast-Moving Consumer Goods (FMCG) di Indonesia pada tahun 2025, yaitu PT Kino Indonesia Tbk, PT Mustika Ratu Tbk, PT Paragon Karya Perkasa Tbk, PT Mandom Indonesia Tbk, dan PT Martina Berto Tbk. Evaluasi mendalam dilakukan dengan menggunakan pendekatan analisis rasio keuangan utama, yang meliputi rasio likuiditas (Current Ratio, Quick Ratio, Cash Ratio), rasio solvabilitas (Debt to Asset Ratio, Debt to Equity Ratio), serta rasio profitabilitas (Gross Profit Margin, Net Profit Margin, Return on Assets, Return on Equity). Metode yang digunakan dalam penelitian ini adalah analisis kuantitatif deskriptif dengan pendekatan studi komparatif berbasis data laporan keuangan konsolidasian tahun 2025. Hasil analisis menunjukkan adanya variasi strategi finansial yang signifikan di antara kelima emiten tersebut. Dari sektor likuiditas dan solvabilitas, PT Mandom Indonesia Tbk dan PT Mustika Ratu Tbk menerapkan strategi keuangan yang sangat konservatif dan aman, ditandai dengan tingkat likuiditas yang tinggi (Current Ratio masing-masing 5,31 dan 2,787) serta struktur modal yang didominasi oleh ekuitas sendiri (DER masing-masing 29,65% dan 39,1%). Sebaliknya, PT Paragon Karya Perkasa Tbk, PT Kino Indonesia Tbk, dan PT Martina Berto Tbk beroperasi dengan modal kerja yang lebih agresif dengan tingkat likuiditas di bawah angka aman (< 1). Pada sektor profitabilitas, PT Kino Indonesia Tbk mencatat margin laba kotor tertinggi (GPM 41%), namun PT Paragon Karya Perkasa Tbk menjadi perusahaan dengan kinerja keuangan terbaik secara keseluruhan. Meskipun memiliki likuiditas rendah (CR 0,37) dan leverage tinggi (DER 101,43%), PT Paragon Karya Perkasa Tbk mampu mengelola biaya operasionalnya secara efisien, sehingga menghasilkan tingkat pengembalian tertinggi bagi investor dengan NPM 7,44%, ROA 8,88%, dan ROE mencapai 17,88%. Sementara itu, PT Martina Berto Tbk mencatat kinerja kurang memuaskan dengan profitabilitas negatif akibat tingginya beban usaha yang memicu kerugian bersih pada tahun berjalan. Penelitian ini menyimpulkan bahwa efisiensi operasional dan optimalisasi perputaran aset memegang peranan yang lebih krusial dibandingkan kebijakan likuiditas yang longgar dalam memaksimalkan profitabilitas di industri FMCG.

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